DISCCOM: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DISCCOM
Largest movements
- Cash +€48,431
up €48,431 (+1790.2%), from €2,705 to €51,137
mainly Tax, wage and social debts (+€58,110) and Net result for the year (+€36,204)
- Receivables after one year +€45,110
up €45,110 (+19.4%), from €232,221 to €277,332
- Receivables within one year +€3,851
up €3,851 (+19.1%), from €20,132 to €23,983
of which Trade receivables: +€2,258
- Tax, wage and social debts +€58,110
up €58,110 (+1722.4%), from €3,374 to €61,484
- Reserves +€36,072
up €36,072 (+89.8%), from €40,160 to €76,232
of which Distributable reserves: +€38,000
- Trade debts +€6,276
up €6,276 (+46.0%), from €13,653 to €19,929
- Gross operating margin +€48,633
up €48,633 (+800.5%), from €6,075 to €54,709
- Taxes +€14,028
up €14,028 (+603.9%), from €2,323 to €16,351
- Financial charges +€564
up €564 (+323.6%), from €174 to €739
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €276,016 | €375,824 | +€99,808 | +36.2% |
| Fixed assets | 21/28 | €18,470 | €17,316 | -€1,155 | -6.3% |
| Intangible fixed assets | 21 | €550 | - | -€550 | |
| Tangible fixed assets | 22/27 | €17,796 | €17,192 | -€604 | -3.4% |
| Plant, machinery and equipment | 23 | €7,093 | €6,580 | -€514 | -7.2% |
| Furniture and vehicles | 24 | €4,109 | €3,545 | -€564 | -13.7% |
| Other tangible fixed assets | 26 | €6,594 | €7,067 | +€474 | +7.2% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €257,546 | €358,509 | +€100,963 | +39.2% |
| Amounts receivable after more than one year | 29 | €232,221 | €277,332 | +€45,110 | +19.4% |
| Trade receivables | 290 | €232,221 | €277,332 | +€45,110 | +19.4% |
| Amounts receivable within one year | 40/41 | €20,132 | €23,983 | +€3,851 | +19.1% |
| Trade receivables | 40 | €17,431 | €19,689 | +€2,258 | +13.0% |
| Other amounts receivable | 41 | €2,701 | €4,294 | +€1,593 | +59.0% |
| Current investments | 50/53 | €2,487 | €2,487 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,705 | €51,137 | +€48,431 | +1790.2% |
| Deferred charges and accrued income | 490/1 | - | €3,570 | +€3,570 | |
| Total equity and liabilities | 10/49 | €276,016 | €375,824 | +€99,808 | +36.2% |
| Equity | 10/15 | €258,208 | €294,412 | +€36,204 | +14.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €40,160 | €76,232 | +€36,072 | +89.8% |
| Non-distributable reserves | 130/1 | €1,890 | €1,890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,890 | €1,890 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,270 | €36,342 | -€1,928 | -5.0% |
| Distributable reserves | 133 | - | €38,000 | +€38,000 | |
| Profit (loss) carried forward | 14 | €205,648 | €205,780 | +€132 | +0.1% |
| Provisions and deferred taxes | 16 | €781 | - | -€781 | |
| Deferred taxes | 168 | €781 | - | -€781 | |
| Amounts payable | 17/49 | €17,026 | €81,412 | +€64,386 | +378.2% |
| Amounts payable within one year | 42/48 | €17,026 | €81,412 | +€64,386 | +378.2% |
| Trade debts | 44 | €13,653 | €19,929 | +€6,276 | +46.0% |
| Suppliers | 440/4 | €13,653 | €19,929 | +€6,276 | +46.0% |
| Taxes, remuneration and social security | 45 | €3,374 | €61,484 | +€58,110 | +1722.4% |
| Taxes | 450/3 | €3,374 | €61,484 | +€58,110 | +1722.4% |
| Non-recurring operating income | 76A | €8,057 | - | -€8,057 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,816 | €8,437 | -€379 | -4.3% |
| Other operating charges | 640/8 | €484 | €662 | +€179 | +36.9% |
| Gross operating margin | 9900 | €6,075 | €54,709 | +€48,633 | +800.5% |
| Operating profit (loss) | 9901 | -€3,225 | €45,610 | +€48,834 | |
| Financial income | 75/76B | €6,822 | €6,902 | +€81 | +1.2% |
| Recurring financial income | 75 | €6,822 | €6,902 | +€81 | +1.2% |
| Financial charges | 65/66B | €174 | €739 | +€564 | +323.6% |
| Recurring financial charges | 65 | €174 | €739 | +€564 | +323.6% |
| Profit (loss) for the period before taxes | 9903 | €3,422 | €51,773 | +€48,350 | +1412.8% |
| Transfer from deferred taxes | 780 | €1,078 | €781 | -€297 | -27.5% |
| Income taxes | 67/77 | €2,323 | €16,351 | +€14,028 | +603.9% |
| Profit (loss) for the period | 9904 | €2,177 | €36,204 | +€34,026 | +1562.7% |
| Transfer from tax-exempt reserves | 789 | €2,551 | €1,928 | -€623 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,728 | €38,132 | +€33,404 | +706.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.